Moneter : Jurnal Akuntansi dan Keuangan
Jurnal Moneter yang telah terindex oleh Google Scholar dengan p-ISSN: 2355-2700, e-ISSN: 2550-0139, dterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Sarana Informatika. Artikel telah melalui proses review oleh reviewer yang mempunyai kompetensi dibidangnya masing-masing. Redaksi menerima naskah berupa artikel, hasil penelitian atau karya ilmiah yang belum pernah dipublikasikan sebelumnya pada media-media lainnya melalui laman http://ejournal.bsi.ac.id/ejurnal/index.php/moneter. Jurnal Moneter kali ini dapat memenuhi khasanah ilmu pengetahuan di bidang akuntansi dan manajemen pajak bagi civitas akademika Fakultas Ekonomi dan Bisnis, Universitas BSI serta masyarakat pada umumnya.
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255 Documents
<![CDATA[Analisis Penerimaan Bea Balik Nama Kendaraan Bermotor terhadap Penerimaan Pajak Daerah Provinsi DKI Jakarta ]]>
<![CDATA[Fitri Rahmiyatun]]>;
<![CDATA[Eka Dyah Setyaningsih]]>;
<![CDATA[Nurul Hidayah]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v7i1.7878
<![CDATA[Abstract - Motor vehicles in Indonesia, especially Jakarta, are experiencing an increase every year. This is supported because of the convenience provided by dealers in the purchase of motor vehicles which results in the transfer of ownership of a motorized vehicle and triggers the imposition of transfer fees. Transfer of Motor Vehicle Title Fee is the surrender of a motorized vehicle because of the agreement of two parties or one party to a sale or inheritance. The data collection method uses the method of observation, interviews, and documentation studies with the method of analysis in the form of secondary quantitative methods. Based on the data that is processed that the Transfer of Motor Vehicle Title Fee as a variable X and the Regional Tax Revenue of the Province of DKI Jakarta as a variable Y there is a strong significant relationship of 0.615. There is a significant influence between Revenue Transfer Fees for Motorized Vehicles Against Regional Taxes of DKI Jakarta Province by 38% and 62% due to other factors, as well as the simple linear regression equation between Revenue Transfer Fees for Motorized Vehicles to Regional Taxes of DKI Jakarta Province, namely Y = 20,939 + 0.285 X Keywords: Acceptance of Transfer Fees for Motorized Vehicles]]>
<![CDATA[Kualitas Mobile Banking Terhadap Kepuasan Nasabah Bank BRI (Studi Pada Pengguna BRI Mobile di Kota Depok) ]]>
<![CDATA[Ratnawaty Marginingsih]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v7i1.7475
<![CDATA[Abstract - The utilization of technology in the banking industry such as mobile banking or often referred to as m-banking provides convenience in financial transactions. There are services on mobile banking, covering payments transfer, history, and others.The use of mobile banking services in cell phones allow that customers can more easily to run their banking activities indefinitely space and time.This study aims to determine the effect of the quality of mobile banking services on BRI Bank customer satisfaction in the city of Depok. A total of 100 respondents were surveyed online using the convenience sampling method. The form of research used is descriptive research with a quantitative approach. The data is processed using multiple linear regression analysis. The results of this study are obtained partially and simultaneously the quality of service using the variables reliability and responsiveness, assurance and security, convenience in banking, mobile banking efficiency and easy to use on customer satisfaction to obtain positive and significant results. This shows that good service is one of the keys to the success of an organization Keywords : Service Quality, Customer Satisfaction, Mobile Banking]]>
<![CDATA[Perbandingan Metode Eksponential Smoothing dan Arima: Studi Pada Perusahaan Barang Konsumsi di Indonesia ]]>
<![CDATA[Aan Digita Malik]]>;
<![CDATA[Ahmad Juliana]]>;
<![CDATA[Wike Widyasella]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v7i2.8666
<![CDATA[Peramalan adalah seni dan ilmu untuk memprediksi kejadian yang terjadi di masa mendatang, sehingga hasil dari peramalan dapat digunakan oleh pemangku kebijakan dalam mengambil kebijakan strategis yaitu menentukan model peramalan (forecasting) yang paling sesuai untuk meramal data harga saham perusahaan barang konsumsi yang terpilih apabila tidak dilakukan akan menyebabkan para investor tidak mengetahui perkembangan yang ada pada pasar saham, apakah harga saham akan naik atau turun. Sebaiknya, para investor menggunakan metode yang sesuai dengan data harga saham. Oleh sebab itu dalam penelitian ini akan dilakukan studi untuk meramalkan harga saham menggunakan metode analisis runtut waktu. Keterbaharuan dalam studi ini adalah mengkomparasikan dua model peramalan yaitu pemulusan eksponensial (exponential smoothing) dan ARIMA (Autoreggresive Moving Average) dalam meramalkan perusahaan barang konsumsi di Indonesia. Hasil penelitian menunjukkan bahwa PT Indofood CBP Sukses Makmur Tbk (ICBP) lebih tepat menggunakan metode double exponential smoothing karena tingkat error yang dihasilkan lebih kecil dan PT Indofood Sukses Makmur Tbk (INDF) lebih tepat menggunakan metode ARIMA (3.1.0) karena tingkat error yang dihasilkan lebih kecil.Kata kunci: ARIMA, pemulusan eksponensial, peramalan]]>
<![CDATA[Perilaku UMKM Terhadap Pelaksanaan Pemungutan Pajak UMKM Dengan Menggunakan Self Assessment System ]]>
<![CDATA[Eka Dyah Setyaningsih]]>;
<![CDATA[Mugi Harsono]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v8i1.9882
<![CDATA[Abstract - The implementation of MSME tax collection with the Self Assessment System is a tax collection system by calculating, paying and reporting by yourself by giving confidence to taxpayers based on applicable laws and regulations. This study aims to 1) determine the implementation of the implementation of the self-assessment system in Makasar District, East Jakarta; 2) analyzing the understanding of the taxation knowledge of the UMKM taxpayers, 3) analyzing the implementation of the MSME taxpayer obligations 4) analyzing the tax awareness of taxpayers' sensitivity. This type of research is qualitative descriptive by means of direct primary data collection through interviews with 10 taxpayer informants of MSME actors. The results of his research indicate that the implementation of the self-assessment system has not been going well and more intensive assistance is needed. This is due to the lack of public awareness of taxation and lack of understanding of taxation knowledge. There are 4 informants who run the self-assessment system, 2 of which are assisted by tax consultant services and 6 other informants have not implemented the self assetment system properly]]>
<![CDATA[Government Policies for Economic Recovery and Handling COVID -19 Virus in Indonesia ]]>
<![CDATA[Desy Tri Anggarini]]>;
<![CDATA[Ani Rakhmanita]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v7i2.8548
<![CDATA[WHO establishes coronavirus (coronavirus disease, COVID-19), as the Public Health Anxiety of the World on January 30, 2020. The increase in countries affected by the Covid-19 virus is widespread throughout the world such as America, Spain and Italy making the world economic situation even more get worse. Some institutions predict the weakening of the world economy. The contraction of the global economy is still ongoing, uncertainty in the global financial markets has declined as the sluggish spread of COVID-19. The limitation of economic activity as a step for handling COVID-19 risks reducing global economic growth in 2020. Research on Government Policy for Economic Recovery and handling COVID-19 Virus in Indonesia, taking stimulus from fiscal and monetary policies undertaken by the Bank Indonesian , Ministry of Finance and Regulations Government 2020, with descriptive qualitative research methods using secondary data such as literature books, review studies from the internet and policies from the government and related ministries. The results of this study have carried out monetary policy through Bank Indonesia, and fiscal policy through the Ministry of finance and supported by Government Regulation of the Republic of Indonesia Number 23 of 2020 concerning the Implementation of the National Economic Recovery Program in the Context of Supporting State Financial Policies for Handling the Corona Virus Disease 2019 (Covid-19) and / or Facing Threats That Harm National Economy and / or Financial System Stability and Save the National Economy. Keywords: Fiscal Policy, Monetary Policy, Covid -19, Corona Virus]]>
<![CDATA[The Influence of Company Size and Debt to Asset Ratio on Return On Assets ]]>
<![CDATA[Shahfira, Dwi]]>;
<![CDATA[Hasanuh, Nanu]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v8i1.8807
<![CDATA[This research purposed to identify the effect of Company Size (SIZE) and Debt to Asset Ratio (DAR) on Return On Asset (ROA). The dependent variable was Return On Assets (ROA) and the independent variable was Company Size (SIZE) and Debt to Asset Ratio (DAR). Data were obtained from the financial statement of 12 manufacturing companies in sub-sector of automotive registered on Indonesia Stock Exchange in the period 2014-2018. The study used Multiple Linear Regression Test as the data analysis method. The results show that Company Size partially had a significant positive effect on Return On Assets (ROA). Also, Debt to Asset Ratio (DAR) partially had a significant negative effect on Return On Assets (ROA). Simultaneously, Company Size (SIZE) and Debt to Asset Ratio (DAR) had effect on Return On Assets (ROA). So, the company should keep the stability of the company size and expect to perform debt management properly to optimize increasing the level of Return On Assets (ROA) and remain stable.]]>
<![CDATA[Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Kebijakan Dividen Terhadap Manajemen Laba pada Perusahaan BUMN ]]>
<![CDATA[Sari, Naomi Puspita]]>;
<![CDATA[Khafid, Muhammad]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v7i2.8773
<![CDATA[Abstrak - Laporan keuangan sebagai media penghubung antara manajemen dengan pemilik merupakan sumber informasi penting sehingga harus bersifat andal dan relevan. Akan tetapi, laporan keuangan rawan dipermainkan oleh manajemen dan dapat menyesatkan penggunanya. Manajemen dapat mengintervensi laporan keuangan untuk memenuhi tujuan tertentu dengan melakukan manajemen laba. Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris mengenai pengaruh profitabilitas, leverage, ukuran perusahaan dan kebijakan dividen terhadap manajemen laba dengan dimoderasi kepemilikan manajerial. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Pengambilan sampel menggunakan metode purposive sampling dan menghasilkan 39 unit analisis. Teknik analisis data untuk menguji hipotesis menggunakan moderated regression analysis dengan software IBM SPSS Statistics 21. Hasil penelitian menunjukkan bahwa leverage berpengaruh negatif dan signifikan terhadap manajemen laba. Profitabilitas, ukuran perusahaan dan kebijakan dividen tidak berpengaruh signifikan terhadap tindakan manajemen laba. Penelitian ini menemukan kepemilikan manajerial dalam perusahaan BUMN mampu memoderasi pengaruh leverage terhadap manajemen laba.]]>
<![CDATA[Merger And Innovation To Improve Organization’s Performance In Indonesia To Fight Industrial Revolution 4.0: Case Study Merger Bank BTPN ]]>
<![CDATA[Diana Tambunan]]>;
<![CDATA[Sugeng Wahyudi]]>;
<![CDATA[Harjum Muharam]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v8i1.10344
<![CDATA[An organization will conduct a merger strategy with companies that have strong technology to overcome the challenges of industrial transformation 4.0. In 2018 Bank BTPN merged with SMBCI with the hope of strengthening banking technology so that it could serve customers of various segments with various services throughout Indonesia.This research is a case study conducted at Bank BTPN which contributes to prove whether with merger, Bank BTPN's financial performance has improved. The method used is ratio analysis by comparing the financial performance of Bank BTPN before merger and after merger and the data obtained from the 2019 Annual Report and published financial statement 2020. The results showed that the merger strategy made Bank BTPN able to use assets, funding, and technology owned by SCMBI in innovating the digital banking business of Jenius banking products, BTPN Wow! and other banking products so that the post merger of Bank BTPN's financial performance has increased rapidly both in terms of assets to be the ninth largest in Indonesia, as well as 41% increase in net profit to Rp 2.9 trillion in 2019. This research proposes the concept of business model where merged bank should take five actions: 1) Innovation Business Digital Bangking, (2) Expansion of Customer Segmentation, (3) Diversification of Products/Market, (4) Quality of Human Resources, (5)Corporate Governance. ]]>
<![CDATA[Brand Loyalty Perawatan Wajah (Skin Care) Wardah Gentle Face Wash ]]>
<![CDATA[Yuliantari, Kartika]]>;
<![CDATA[Nurhidayati, Nurhidayati]]>;
<![CDATA[Sugiyah, Sugiyah]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 7, No 2 (2020): Oktober 2020 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v7i2.8945
<![CDATA[Loyalitas merupakan hal penting, sebab strategi pemasaran yang sukses di dukung oleh pelanggan yang setia, menghasilkan konsumen – konsumen yang loyal. Salah satu cara yang di lakukan perusahaan dalam meningkatkan loyalitas pelanggan adalah dengan meningkatkan kepuasan pelanggan dengan merek produk yang ditawarkan pada konsumen. Begitu pentingnya loyalitas bagi perusahaan maka perawatan wajah (skin care) wardah gentle face wash telah menjadikan loyalitas sebagai hal yang perlu diperhatikan dalam strategi pemasaran.Dalam penelitian ini terdapat beberapa variabel yang mempengaruhi loyalitas merek (Brand Loyalty) di antaranya yaitu Switcher, Habbital Buyer, Satified Buyer, Likes the Brand, dan Commited Buyer. Metode penelitian kali ini menggunakan metode kuantitatif dengan teknik pengumpulan data melalui metode angket (kuesioner) melalui google form. Hasil dari penelitian ini bahwa produk Skin Care Wardah Gentle Face Wash mempunyai konsumen paling banyak pada tingkat Likeing the brand, selanjutnya tingkat Satisfied buyer, kemudian tingkat Comitted buyer dan yang terakhir adalah tingkat Habitual buyer.]]>
<![CDATA[Financial Technology (Fintech) Dalam Inklusi Keuangan Nasional di Masa Pandemi Covid-19 ]]>
<![CDATA[Ratnawaty Marginingsih]]>
<![CDATA[ MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 8, No 1 (2021): April 2021 ]]>
Publisher : <![CDATA[Universitas Bina Sarana Informatika ]]>
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DOI: 10.31294/moneter.v8i1.9903
<![CDATA[Abstrak - Pandemi Covid-19 berdampak pada perlambatan ekonomi nasional, Financial Technology (Fintech) memiliki potensi mengambil peran dalam upaya pemulihan ekonomi. Dampak pandemi covid-19 yang semakin meluas sektor Financial Technology (Fintech) memiliki peran penting untuk meningkatkan inklusi finansial dan kesejahteraan masyarakat. Metode penelitian yang digunakan untuk penulisan ini adalah teknik analisis deskriptif kualitatif. Hasil penelitian menujukkan keberadaan Financial Technology (Fintech) memiliki dampak positif dimasa pandemi covid-19. Kontribusi Fintech telah banyak membantu masyarakat yang masih belum terlayani lembaga keuangan formal dalam melakukan transaksi keuangan sesuai dengan kebutuhannya. Pemulihan ekonomi nasional dan peningkatan penerimaan negara dimasa pandemi dapat dilakukan dengan dukungan penguatan regulasi terhadap pertumbuhan Fintech yang inklusif dan berkesinambungan yang memiliki potensi sebagai faktor pemicu lompatan yang sangat besar bagi industri pembayaran layanan keuangan digital. Kata Kunci: Financial Technology, Inklusi Keuangan, Ekonomi Nasional Abstract - The Covid-19 pandemic has an impact on the national economic slowdown, Financial Technology (Fintech) has the potential to play a role in economic recovery efforts. The impact of the Covid-19 pandemic which is increasingly widespread in the Financial Technology (Fintech) sector has an important role to play in increasing financial inclusion and public welfare. The research method used for this writing is a qualitative descriptive analysis technique. The research results show that the existence of Financial Technology (Fintech) has a positive impact during the Covid-19 pandemic. Fintech's contribution has helped many people who are still not served by formal financial institutions in carrying out financial transactions according to their needs. National economic recovery and increased state revenue during the pandemic can be carried out with the support of strengthening regulations for inclusive and sustainable Fintech growth which has the potential to trigger a huge leap for the digital financial service payment industry. Keywords: Financial Technology, Financial Inclusion, National Economy]]>
